Can I employ my spouse in my business?
If you run your own business then it may make sense to employ your spouse through the business in recognition of the work that they do for you.
From a tax perspective this could make sense where they have unused personal allowances or pay tax at a lower rate than you.
However, their salary must be commensurate with the work that they actually undertake in the business and the salary must be physically paid to them.
And don’t overlook your children. If they are working in the business then salaries can also be paid to them following the same rules as above.
Don’t forget that the usual PAYE rules will apply to your family members.